Komori
Mirai Industry (7931) · InitiativeRestated

Planned Adoption of Accounting Standards on Fair Value Measurement

First written in FY2022. 2 of 6 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q2.

6entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAchievedFY2023-Q1RestatedFY2023-Q3 – FY2023AchievedFY2024-Q12022: 220222023: 42023
Same theme, other companies
Preparing for the application of the accounting standards for fair value measurementA theme 1853 companies write about · 5 as a headwind · 3 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1894 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year, stating that there was no impact on the quarterly consolidated financial statements.
  2. FY2024-Q1AchievedAnnual report

    「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」

    The company actually applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year, rather than from the beginning of the fiscal year ending March 2024 as previously scheduled.
  3. FY2023Update to the planned application of the implementation guidance for the Accounting Standard for Fair Value MeasurementAnnual report

    「(2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending March 2024.」

    While stating that the Accounting Standard for Fair Value Measurement and related standards have already been applied, the company plans to apply the revised implementation guidance concerning investment trusts and other instruments from the beginning of the fiscal year ending March 2024.
  4. FY2023-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」

    The company continues to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, stating that there was no impact on the quarterly consolidated financial statements.
  5. FY2023-Q1AchievedAnnual report

    「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」

    The company applied the Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the quarterly consolidated financial statements.
  6. FY2022First statedAnnual report

    「(2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending March 2023.」

    The company disclosed for the first time its plan to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2023, stating that the amount of the impact had not yet been determined.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Mirai Industry's next results are scheduled for 2026-10-23. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Planned Adoption of Accounting Standards on Fair Value Measurement | MIRAI INDUSTRY CO.,LTD. (7931) | Komori